Gabszewicz, Jean; Tarola, Ornella; Zanaj, Skerdilajda - Centre de Recherche en Économie Appliquée (CREA), … - 2013
We analyze the effects of labor migration flows on income taxation between two countries (regions) differing by the … because they incur different migration costs. Each resident compares the post-tax amount of money at home with the one … obtained abroad, including the cost of migration. The government in each coun- try maximizes the tax receipt in order to …